The frequency response of
the MCD201 was flat (within 0.5 dB) between 5 Hz and 30 kHz (for SACD),
then rolled off. This is good, because SACD introduced noise above 30
kHz (it is the way SACD works). And, as I said, even though SACD has a
high frequency response, there is no point to it going above 30 kHz.

In CD mode, THD+N was
0.001%. You can see the response decrease above 20 kHz, which is normal
for CD.

In SACD mode, THD+N
at 1 kHz measured 0.09%. This is higher than spec, but it includes
the noise spectra above 30 kHz. Notice that above 1 kHz, up to 20
kHz, there are many more small peaks in the CD spectrum than in the
SACD spectrum. I suspect this may be partly responsible for the
increased audible detail in SACD recordings.

Using an SMPTE
standardized test, IM measured 0.002%, in CD mode.

In SACD mode, IM
was the same as with CD.

At 10 kHz, in SACD
mode, THD+N was 0.09%.

Using 19 kHz and 20
kHz, the A+B peak at 39 kHz was lost in the noise spectra. The B-A
peak at 1 kHz was barely perceptible.

At 30 kHz, THD+N
was 0.095%.

Finally, using 39
kHz and 42 kHz, the B-A peak, at 3 kHz, was 99 dB below the
fundamentals.

Conclusions

The McIntosh MCD201
is a superb player. High resolution audio is the future, for
audiophiles by choice, and for mass market consumers by default. The
universal mass market players will deliver SACD in good shape, but
it will take something like the MCD201 to do it full justice.